https://www.taxtmi.com/caselaws?id=334171 The Judicial Member set aside the original order and allowed the appellant's appeal, granting a favorable outcome regarding the refund claim for unutilized credit of service tax on specified input services such as bank charges and Business Exhibition services. The court concluded that the disputed services were directly related to the manufacturing and exporting business, qualifying as 'input services' under the Cenvat Credit Rules 2004. The judgment provided relief to the appellant based on the extended interpretation given by courts to the definition of 'input services.' en-us Wed, 21 Sep 2016 00:00:00 +0530 Sat, 05 Nov 2016 06:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334171 The Judicial Member set aside the original order and allowed the appellant's appeal, granting a favorable outcome regarding the refund claim for unutilized credit of service tax on specified input services such as bank charges and Business Exhibition services. The court concluded that the disputed services were directly related to the manufacturing and exporting business, qualifying as 'input services' under the Cenvat Credit Rules 2004. The judgment provided relief to the appellant based on the extended interpretation given by courts to the definition of 'input services.' Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334171